ORS § 319.520

Current through 2024 Regular Session legislation effective June 6, 2024
Section 319.520 - Definitions for ORS 319.510 to 319.880

As used in ORS 319.510 to 319.880, unless the context clearly indicates a different meaning:

(1) "Cardlock card" means a fuel card:
(a) Capable of generating an electronic invoice or electronic statement that includes the information required by ORS 319.671 and the applicable fuel tax amount;
(b) Issued for a specific vehicle, a specific piece of equipment or a group of equipment;
(c) That includes the qualifying information, as designated by the Department of Transportation by rule, that is printed on the electronic invoice or electronic statement;
(d) That allows the tax status of the cardlock card to be indicated on the electronic invoice or electronic statement and includes state tax as a separate item on the invoice or statement; and
(e) That allows a cardlock card issuer to generate a statement recording, by fuel type, gallons of fuel purchased for domestic and foreign customers each month.
(2) "Combined weight" means the total empty weight of all vehicles in a combination plus the total weight of the load carried on that combination of vehicles.
(3) "Delinquent" means having failed to pay a tax or penalty within the time provided by law.
(4) "Department" means the Department of Transportation.
(5) "Domestic customer" means a customer making a purchase at a nonretail facility owned by the cardlock card issuer.
(6) "Foreign customer" means a customer making a purchase at a nonretail facility owned by a seller other than the cardlock card issuer.
(7) "Fuel" means any combustible gas, liquid or material of a kind used for the generation of power to propel a motor vehicle on the highways except motor vehicle fuel as defined in ORS 319.010.
(8) "Highway" means every way, thoroughfare and place, of whatever nature, open to the use of the public for the purpose of vehicular travel.
(9) "Light weight" means the weight of a vehicle when fully equipped for moving over the highway.
(10) "Liquefied petroleum gas" includes propane, pentane and any mixture of propane and pentane.
(11) "Motor vehicle" means every self-propelled vehicle operated on the highway, except an implement of husbandry used in agricultural operations and only incidentally operated or moved upon the highway.
(12) "Nonretail facility" means:
(a) An unattended facility accessible only by cardlock card and not associated with a retail facility; or
(b) An unattended portion of a retail facility separate from the retail operations and accessible only by cardlock card.
(13) "Person" means any individual, firm, copartnership, joint venture, association, corporation, trust, receiver or any group or combination acting as a unit.
(14) "Seller" means:
(a) A person that sells fuel to a user; or
(b) If the fuel is dispensed at a nonretail facility, the person that owns the user's accounts and bills the user for fuel purchased at a nonretail facility.
(15) "To sell fuel for use in a motor vehicle" means to dispense or place fuel for a price into a receptacle on a motor vehicle, from which receptacle the fuel is supplied to propel the motor vehicle.
(16) "To use fuel in a motor vehicle" means to receive into any receptacle on a motor vehicle, fuel to be consumed in propelling the motor vehicle on the highways of this state; and, if the fuel is received into the receptacle outside the taxing jurisdiction of the state, "to use fuel in a motor vehicle" means to consume in propelling the motor vehicle on the highways of this state.

ORS 319.520

Amended by 2023 Ch. 400, § 4, eff. 9/24/2023, op. 1/1/2024.
Amended by 1955 c.287 §21; 1959 c.188 §1; 1977 c.429 §1; 1981 c.703 §1; 1989 c.992 §24a; 1991 c.284 §5; 1993 c.741 §32; 2003 c. 99, § 1; 2008 c. 44, § 1